Chapter XVI - Procedure for Assessment
Section 280
Section 280: issue of notice where income has escaped assessment
Section 280 is the actual notice-issuing provision for reopening a case under Section 279. It requires the Assessing Officer to issue a notice (along with a copy of the order passed under section 281(3)) calling for a return of income, and it defines exactly what "information" can justify reopening.
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This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1)(a) Before making the assessment, reassessment or recomputation under section 279, the Assessing Officer shall, subject to the provisions of section 281, issue a notice to the assessee, along with a copy of the order passed under section 281(3); (b) the notice referred to in clause (a) shall require the assessee to furnish, within such period as may be specified therein, a return of his income or income of any other person in respect of whom he is assessable under this Act during the relevant tax year; and (c) the period specified in the notice referred to in clause (a) shall not be less than thirty days from the date of such notice but shall not exceed three months from the end of the month in which such notice is issued.
(2) The return of income required under sub-section (1) shall be furnished in such form, verified in such manner and setting forth such other particulars, as may be prescribed, and the provisions of this Act shall apply accordingly, as if such return were a return required to be furnished under section 263.
(3) Any return of income required to be furnished under sub-section (1), furnished after the expiry of the period specified in the notice under the said sub-section, shall not be deemed to be a return under section 263.
(4) No notice under this section shall be issued unless there is information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment in the case of the assessee for the relevant tax year.
(5) No notice under this section shall be issued without prior approval of the specified authority, where the Assessing Officer has received— (a) information under the scheme notified under section 260; or (b) directions from the Approving Panel under section 274(6); or (c) any finding or direction contained in an order passed by any authority, Tribunal or court in any proceeding under this Act by way of appeal, reference or revision or by a Court in any proceeding under any other law.
(6) For the purposes of this section and section 281, the information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment means— (a) any information in the case of the assessee for the relevant tax year as per the risk management strategy formulated by the Board from time to time; (b) any audit objection to the effect that the assessment in the case of the assessee for the relevant tax year has not been made as per this Act; (c) any information received under an agreement referred to in section 159 of this Act; (d) any information made available to the Assessing Officer under the scheme notified under section 260; (e) any information which requires action in consequence of the order of a Tribunal or a Court; (f) any information in the case of the assessee emanating from the survey conducted under section 253, other than under sub-section (4) of the said section; (g) any directions in the case of the assessee given by the Approving Panel under section 274(6); (h) any finding or direction contained in an order passed by any authority, Tribunal or court in any proceeding under this Act by way of appeal, reference or revision, or by a Court in any proceeding under any other law.
Introduction
Section 280 is the reassessment notice provision. It connects the notice to an opportunity to furnish a return and to the information condition for escaped income.
The notice must be read with the preliminary procedure in section 281 and limitation in sections 282 and 283.
Key takeaways
Notice precedes reassessment
The Assessing Officer ordinarily issues a section 280 notice before an assessment, reassessment or recomputation under section 279.
Information threshold
The section requires information suggesting escaped taxable income, subject to the specified statutory cases.
Return follows notice
A return furnished within the notice period is treated as a return under section 263; subsection (3) excludes a return furnished after that period.
Issuing the notice
Before making an assessment, reassessment or recomputation under section 279, and subject to section 281, the Assessing Officer must issue a notice to the assessee, along with a copy of the order passed under section 281(3).
The notice requires the assessee to furnish, within the period specified in it, a return of his income (or of any other person he is assessable for) for the relevant tax year.
The period specified in the notice must be not less than thirty days from the date of the notice, and must not exceed three months from the end of the month in which the notice is issued.
How the return is treated
The return must be furnished in the prescribed form, verified in the prescribed manner and containing the prescribed particulars, and is treated as if it were a return furnished under section 263.
A return furnished after the period specified in the notice has expired is not deemed to be a return under section 263.
The "information" threshold
No notice under this section can be issued unless the Assessing Officer has information suggesting that income chargeable to tax has escaped assessment for the relevant tax year.
Subsection (5) requires prior approval of the specified authority before a notice is issued where the Assessing Officer has received information under the scheme notified under section 260, directions from the Approving Panel under section 274(6), or a finding or direction in the orders specified in clause (5)(c). The section 260 notified scheme is distinct from the Board’s risk-management strategy listed in subsection (6)(a).
- Information as per the Board's risk management strategy for the assessee's case.
- An audit objection that the assessment has not been made as per the Act.
- Information received under an information-exchange agreement referred to in section 159.
- Information made available under the scheme notified under section 260.
- Information requiring action as a consequence of a Tribunal or Court order.
- Information from a survey conducted under section 253 (other than under sub-section (4) of that section).
- Directions given by the Approving Panel under section 274(6).
- A finding or direction in an appellate, reference, revision or other-law court order.
Step-by-step flow for a notice under Section 280
- 1
Does the AO have "information" as defined in Section 280(6) suggesting escaped income?
It includes information under the Board's risk management strategy, audit objections, information under a section 159 agreement or the section 260 scheme, action needed after a Tribunal or Court order, survey information under section 253 (other than section 253(4)), Approving Panel directions under section 274(6), and findings in orders of authorities, Tribunals or courts.
- No: No notice can be issued (Section 280(4)).
- Yes: Go to the next step.
- 2
Is the information of a kind listed in Section 280(5)?
Information under the section 260 scheme, Approving Panel directions under section 274(6), or a finding or direction in an order of an authority, Tribunal or court.
- Yes: The notice needs the prior approval of the specified authority. Go to the next step.
- No: Section 280(5) approval is not needed. Go to the next step.
- 3
Has the procedure in section 281 been followed?
The notice is issued subject to section 281 and along with a copy of the order passed under section 281(3) (Section 280(1)(a)).
- 4
Is the period for filing the return valid?
It must be at least thirty days from the date of the notice and must not go beyond three months from the end of the month in which the notice is issued (Section 280(1)(c)). The return is in the prescribed form (Section 280(2)).
- 5
Was the return furnished within the period in the notice?
- Yes: It is treated as a return required under section 263 and the Act applies accordingly (Section 280(2)).
- No: It is not deemed to be a return under section 263 (Section 280(3)).
Practical checklist
Do
- Record the service date and the return-filing period stated in the notice.
- Check the statutory basis for treating information as suggesting escaped income.
Avoid
- Apply an ordinary assessment response timetable without reading the reassessment notice.
Illustrative example
Worked example: checking the dates in a reassessment notice
Hypothetical facts (illustration only, not a real taxpayer): Following a survey under section 253 (not under section 253(4)), the AO issues a notice under Section 280 to Ms. Sen on 10 August 2028 for tax year 2026-27, after following section 281. The notice asks for a return by 15 September 2028.
Information
Survey information is "information" under Section 280(6)(f). It is not one of the kinds listed in Section 280(5), so that subsection's prior approval is not needed.
Minimum period
Thirty days from 10 August 2028 ends on 9 September 2028. A period ending on 15 September 2028 meets the minimum.
Maximum period
Three months from the end of August 2028 is 30 November 2028. 15 September 2028 is within that limit.
Filing
If she files on 12 September 2028, the return is treated as a section 263 return (Section 280(2)). If she files on 20 September 2028, after the period, it is not deemed a section 263 return (Section 280(3)).
Outcome
- The notice period is valid, and Ms. Sen should file by 15 September 2028.
- A return filed after the notice period loses the status of a section 263 return.
Frequently asked questions
How much time do I get to respond to a Section 280 notice?
The notice must give not less than thirty days, and cannot exceed three months from the end of the month in which the notice was issued, to furnish a return of income for the relevant tax year.
Is a return filed late in response to a Section 280 notice still valid?
No - Section 280(3) states that a return furnished after the period specified in the notice has expired is not deemed to be a return under section 263.
What counts as "information" that lets the Assessing Officer reopen my case?
Section 280(6) lists it exhaustively: risk-management-strategy flags, audit objections, information under an exchange-of-information agreement, information under the notified scheme in section 260, action required by a Tribunal/Court order, survey information, Approving Panel directions under section 274(6), and findings/directions in appellate or court orders.
Need help applying this provision to your situation?
Get help responding to a Section 280 reassessment noticeLast updated 10 October 2026